(8) QBI includes guarcunteed payments made to a T/F parther for services rendered. (a) AC comporation's selection of a tapyear generally is independunt of the tax year of its prineipul sharehuldrs T/F (10) Angel Inc is a C coppration, had 70,000 net income from operations and a $20,000 shor term capital lam in 2022. Its tax liability is: * assuning Anghl Corp losent have 1. 70,000 amy ther taxable income, deduction b. 50,000 c. 20,000 d. 4200 e. 14,700